Swedish VAT registration

In Sweden, the requirement to register for value added tax (VAT) — known locally as Mervärdesskatt (Moms) — depends on whether a business carries out taxable supplies in Sweden and whether a small business exemption applies.

For Swedish-established businesses, VAT registration is required once annual taxable turnover exceeds SEK 120,000. This is the statutory domestic registration threshold under Swedish VAT law. Businesses below this threshold may apply for exemption from VAT registration, subject to eligibility conditions.  

There is no VAT registration threshold for nonresident (foreign) businesses making taxable supplies in Sweden. Where a foreign business carries out taxable activities in Sweden and is not established there, VAT registration is generally required from the first taxable supply.

For cross-border B2C supplies of goods or services within the EU, businesses must consider the EU One-Stop Shop (OSS) threshold of €10,000 for total EU-wide B2C sales. Exceeding this threshold requires OSS registration (or local Swedish VAT registration, if preferred).  

Apart from the domestic small-business exemption for Swedish-established entities, there are no general simplification thresholds. Registration is typically mandatory once the relevant taxable activity is undertaken, regardless of turnover for nonresident or certain cross-border business models. 

Foreign businesses may need to register for Swedish VAT if they engage in activities such as:

• Importing goods into Sweden for sale (imports generally trigger VAT at customs clearance) 
• Selling goods or services in Sweden directly to Swedish customers
• Making domestic B2B or B2C supplies in Sweden
• Providing electronically supplied services, digital products, or telecommunications services to Swedish consumers where OSS is not used or local registration is chosen
• Engaging in intra-EU supplies or acquisitions involving Sweden
• Holding inventory in Sweden for sale to Swedish or EU customers (e.g. in a warehouse or fulfilment centre) 
• Operating ecommerce models that deliver taxable goods or digital services into Sweden

Registration may also be required where a business makes zero-rated or exempt supplies but also carries out standard-rated taxable activities that remove eligibility for the small-business exemption. 

To register for VAT in Sweden, applicants (resident or nonresident) typically need to provide:

•  A completed VAT registration application submitted to the Swedish Tax Agency (Skatteverket)
• Legal entity details: company name, legal form, country of incorporation, registered address, directors or owners
• Description of business activities and expected taxable turnover in Sweden
• Details of taxable supplies to be made in Sweden
• Swedish organisation number (issued as part of registration)
• Contact details for the person responsible for Swedish VAT compliance
• Power of attorney for a Swedish tax agent or representative, where one is appointed
• Supporting documentation for nonresident applicants demonstrating the nature of the Swedish activities

Applications are filed electronically with Skatteverket. VAT registration should be completed before taxable supplies commence, as late registration may result in penalties or assessments. Once approved, Skatteverket issues a Swedish VAT registration number. 

• Structure: SE + 10 digits + 01 (e.g. SE123456789001) 
• The SE prefix is used for VAT identification and verification purposes, including in the VIES (VAT Information Exchange System) 

After registering for VAT in Sweden, businesses must comply with ongoing VAT obligations, including:

• Filing periodic VAT returns (monthly, quarterly, or annually, as assigned by Skatteverket) 
• Charging and collecting Swedish VAT at the applicable rates
• Issuing VAT-compliant invoices that meet Swedish and EU VAT requirements  
• Maintaining VAT records and accounting documentation in accordance with Swedish law
• Using OSS where applicable for EU cross-border B2C supplies
• Paying VAT due by the statutory deadlines set by the Swedish Tax Agency

Failure to comply with Swedish VAT requirements can result in penalties, interest charges, and enforcement action by Skatteverket.